9780802099761 cloth alkaline paper 0802099769 cloth alkaline paper
Based on papers originally presented at a symposium held at Queen's University on Feb. 29, 2008.
Bibliography, etc. Note
Includes bibliographical references and index.
Formatted Contents Note
Introduction : the last battleground of globalization / Arthur J. Cockfield Taxing foreign direct investment in a non-cooperative setting : contributions by Alex Easson / Arthur J. Cockfield China's tax incentive regime for foreign direct investment : an eassonian analysis / Andrew Halkyard and Ren Linghui Outbound direct investment and the sourcing of interest expense for deductibility purposes / Tim Edgar Assessing the foreign direct investment response to tax reform and tax planning / W. Steven Clark Improving inter-nation equity through territorial taxation and tax sparing / Jinyan Li Harmonizing corporate income taxes in the United States and the european union : legislative, judicial, soft-law, and cooperative approaches / Charles E. McLure, Jr Missing women : gender-impact analysis and international taxation / Kathleen Lahey Globalization and the Hong Kong revenue regime / Richard Cullen and Antonietta Wong Canada's evolving tax treaty policy toward low-income countries / Kim Brooks Tax treaties and the taxation of non-residents' capital gains / Richard Krever Tax treaty templates / Victor Thuronyi Tax discrimination and trade in services : should the non-discrimination article in the OECD model treaty provide the missing link between tax and trade agreements? / Catherine Brown The new services permanent establishment rule in the Canada-United States tax treaty / Brian J. Arnold Consumption taxation of cross-border trade in services in an age of globalization / Walter Hellerstein.
K4528 .G58 2010
Toronto ; Buffalo : University of Toronto Press,